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IRS Useful Life

1.

The useful life of an asset is that period during which the asset provides benefits. Estimates of useful lifeconsider factors such as physical wear and tear and technological changes that bear on the economicusefulness of the asset. Thethresholds represent the dollar value at which an asset is capitalized.Purchases at less than the dollar value thresholds are treated as expenditures.

The following chart summarizes the threshold value and useful life for each type of IRS property and equipment: